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Article

Исследование влияния различных показателей финансовой отчетности на убыток от обесценения российских компаний

Correct "reading" of financial statements is a key consideration when making investment decisions: from the acquisition of assets for use to financial investments in other companies.

The investor needs a simple and accurate method of estimating the assets to predict further development.

At the moment, the problem of asset impairment remains unexplored, both for individual companies and for sectors of the economy as a whole. A sophisticated manner of presenting information, as well as the companies’ willingness to commit illegal actions adversely affect the scientific approach to the problem. The application analysis is carried out only by the investors who are interested in it.

In this paper the order of formation of the value in use based on the case of a particular company is reviewed, and a study is presented of the effect of different figures in financial statements on the "impairment loss" item of Russian entities reporting in accordance with IFRS. The study was made using econometric methods. It was found that with an increase in such financial statement items as “Profit of the company” and “Short-term assets” the "impairment loss" figure is growing.